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Early this month, the Revenue Department published Ministerial Regulation No. 389 to encourage the use of e-Tax and e-withholding systems. Businesses choosing to implement and continuously utilize those systems can have the following: Double deduction of cost on the investment in the e-Tax and e-withholding tax systems, including the fees paid to service providers; Withholding tax rate reduction of 1%. The measures above apply from 1 January 2023 until 31 December 2025.